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All Journal Jurnal Ilmiah Akuntansi dan Bisnis EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) International Journal of Economic, Technology and Social Sciences (Injects)
Anggriyani Anggriyani
Universitas Negeri Medan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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Improving Quality of Learning with Syariah Accounting Mind Mapping Method in Accounting Program at Universitas Negeri Medan Saparuddin Siregar; Anggriyani Anggriyani; Nasirwan Nasirwan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 1 No 2 (2020): February 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.949 KB) | DOI: 10.47065/ekuitas.v1i2.104

Abstract

Problems in this study is the result of studying the Syariah Accounting courses that students have not showed significant results. The acquisition of student value is Relatively unfavourable because of the lack of precise learning method that has been used, Thus affecting the low of students' reasoning. Therefore, Researchers offer Mind Mapping as a solution in improving student achievement. Mind Mapping aims: (1) To know Whether Mind Mapping in KDBK Syariah Accounting feasible to be used in the student. (2) To direct and guide lecturers in improving the quality of learning through Mind Mapping. (3) Become a training tool for Reviews their lecturers to publish research results in scientific journals, both locally and Nationally accredited. This study will run and be done within 5 years of the whole course of KDBK Accounting Sharia. The subjects of this study are students majoring in accounting who take Syariah Accounting courses. Data analysis in this research using quantitative descriptive analysis. All the data collected is Analyzed by descriptive statistical techniques that are quantitatively segregated by category to sharpen judgments in drawing Conclusions. The result shows that Mind Mapping method is very suitable for students in accounting KDBK Syariah and proven to improve the quality of learning and can be a reference in the research result of lecturer in the scientific journal. There is also an invention where there are differences in students' understanding of the Syariah Accounting courses using Mind Mapping between Reviews those methods and Reviews those that do not
CSR MANAGEMENT BASED TRIPLE HELIX MODEL IN NORTH SUMATRA PROVINCE Azizul Kholis; Nasirwan Nasirwan; Sulaiman Lubis; Anggriyani Anggriyani
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.081 KB) | DOI: 10.53695/injects.v2i2.495

Abstract

This study aims to examine CSR management based on the triple helix model in compa-nies in North Sumatra Province. The research was conducted from May to July 2021 by distributing questionnaires to 112 companies operating in North Sumatra Province, 20 uni-versities and 33 district/city governments. The test is based on the triple helix model, namely the involvement of universities, companies and local governments in managing CSR so that it is more well implemented and integrated. The sampling technique for com-panies is random sampling spread over 5 major cities, namely, Medan, Pematang Siantar, Tebing Tinggi, Padangsidimpuan, and Sibolga. The results of hypothesis testing indicate that there is no difference in the perceptions of the three parties for the integration of CSR management. The test results also prove that the commitment of the three elements of the triple helix supports each other for integrated CSR management in North Sumatra Prov-ince. The limitation of this research is that there are different sampling techniques for each element of the triple helix so that sample bias is predicted. The recommendation of this re-search for further studies is to add mass media as an element to support integrated CSR management.
Implementasi PSAK 69 dalam Usaha Kambing Ternak Susu Di Desa Lau Dendang Nasirwan Nasirwan; Jumaiadi AW; Anggriyani Anggriyani
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 2 (2023): IN PRESS
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i2.4702

Abstract

Tujuan penelitian ini adalah mendeskripsikan Perlakuan Akuntansi Aset Biologis pada Ternak Kambing Susu. Masalah penelitian adalah bagaimana penerapan perlakuan aset biologis berkaitan pengakuan, pengukuran, pengungkapan dan penyajian sesuai dengan pernyataan berdasarkan PSAK 69. Studi kasus dengan pendekatan deskriptif kualitatif pada Usaha Ternak Kambing Susu yang berlokasi Simpang Beo Lau Dendang. Metode penggupulan data dengan, wawancara observasi dan dokumentasi terhadap informan. Informan adalah pemilik ternak dan sekaligus pengelola usaha ternak. Temuan peneltian ini adalah pertama, bahwa perlakuan Akuntansi Aset Biologis berdasarkan PSAK 69 belum diimplementasikan pada Usaha Ternak Kambing Susu, Namun secara tidak tertulis khusus berkaitan pengukuran sudah dilakukan pada saat menilai dan mejual aset biologis. Kedua, peneliti mengedukasi Usaha Ternak Kambing Susu untuk penerapan perlakuan aset biologis berkaitan pengakuan, pengukuran, pengungkapan dan penyajian sesuai dengan pernyataan berdasarkan PSAK 69, sehingga menghasilkan laporan keuangan ternak. Adanya Laporan Keuangan ternak ini sangat bermanfaat bagi pihak ternak untuk melihat maju mudur usaha dari laporan rugi laba, perkembangan modal dari laporan perubahan modal, dapat melihat kekayaan usaha dari laporan posisi keuangan. Laporan keuangan ini dapat menjadi dasar dalam pengambilan keputusan.
Co-Authors Azizul Kholis Jumaiadi AW Nasirwan Nasirwan Saparuddin Siregar Sulaiman Lubis